BM Consultancy: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BM Consultancy
Largest movements
- Tangible fixed assets -€18,581
down €18,581 (-30.6%), from €60,735 to €42,154
of which Furniture and vehicles: -€14,979
- Cash +€13,949
up €13,949 (+58.9%), from €23,696 to €37,645
mainly Depreciation (+€18,581) and Net result for the year (+€12,985)
- Receivables within one year -€3,546
down €3,546 (-11.8%), from €30,137 to €26,592
of which Trade receivables: -€15,093
- Debts after one year -€14,644
down €14,644 (-41.5%), from €35,308 to €20,663
- Reserves +€12,985
up €12,985 (+21.9%), from €59,314 to €72,299
- Other debts -€3,860
down €3,860 (-100.0%), from €3,860 to €0
- Tax, wage and social debts -€2,804
down €2,804 (-39.3%), from €7,141 to €4,337
- Gross operating margin -€637
down €637 (-1.5%), from €42,601 to €41,964
- Taxes +€613
up €613 (+17.3%), from €3,545 to €4,159
- Financial charges -€564
down €564 (-9.9%), from €5,690 to €5,126
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,106 | €119,612 | -€7,494 | -5.9% |
| Fixed assets | 21/28 | €60,735 | €42,154 | -€18,581 | -30.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €60,735 | €42,154 | -€18,581 | -30.6% |
| Plant, machinery and equipment | 23 | €2,151 | €1,227 | -€924 | -43.0% |
| Furniture and vehicles | 24 | €49,236 | €34,257 | -€14,979 | -30.4% |
| Other tangible fixed assets | 26 | €9,348 | €6,670 | -€2,678 | -28.6% |
| Current assets | 29/58 | €66,371 | €77,458 | +€11,086 | +16.7% |
| Stocks and contracts in progress | 3 | €8,673 | €8,360 | -€313 | -3.6% |
| Stocks | 30/36 | €8,673 | €8,360 | -€313 | -3.6% |
| Amounts receivable within one year | 40/41 | €30,137 | €26,592 | -€3,546 | -11.8% |
| Trade receivables | 40 | €29,033 | €13,940 | -€15,093 | -52.0% |
| Other amounts receivable | 41 | €1,105 | €12,652 | +€11,547 | +1045.3% |
| Cash at bank and in hand | 54/58 | €23,696 | €37,645 | +€13,949 | +58.9% |
| Deferred charges and accrued income | 490/1 | €3,865 | €4,861 | +€996 | +25.8% |
| Total equity and liabilities | 10/49 | €127,106 | €119,612 | -€7,494 | -5.9% |
| Equity | 10/15 | €64,314 | €77,299 | +€12,985 | +20.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,314 | €72,299 | +€12,985 | +21.9% |
| Distributable reserves | 133 | €59,314 | €72,299 | +€12,985 | +21.9% |
| Amounts payable | 17/49 | €62,792 | €42,313 | -€20,479 | -32.6% |
| Amounts payable after more than one year | 17 | €35,308 | €20,663 | -€14,644 | -41.5% |
| Financial debts | 170/4 | €35,308 | €20,663 | -€14,644 | -41.5% |
| Amounts payable within one year | 42/48 | €27,485 | €21,650 | -€5,835 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €13,952 | €14,644 | +€693 | +5.0% |
| Trade debts | 44 | €2,532 | €2,668 | +€136 | +5.4% |
| Suppliers | 440/4 | €2,532 | €2,668 | +€136 | +5.4% |
| Taxes, remuneration and social security | 45 | €7,141 | €4,337 | -€2,804 | -39.3% |
| Taxes | 450/3 | €7,141 | €4,337 | -€2,804 | -39.3% |
| Other amounts payable | 47/48 | €3,860 | €0 | -€3,860 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,370 | €18,581 | +€211 | +1.1% |
| Other operating charges | 640/8 | €1,528 | €1,334 | -€194 | -12.7% |
| Gross operating margin | 9900 | €42,601 | €41,964 | -€637 | -1.5% |
| Operating profit (loss) | 9901 | €22,703 | €22,049 | -€653 | -2.9% |
| Financial income | 75/76B | €0 | €220 | +€220 | +110105.0% |
| Recurring financial income | 75 | €0 | €220 | +€220 | +110105.0% |
| Financial charges | 65/66B | €5,690 | €5,126 | -€564 | -9.9% |
| Recurring financial charges | 65 | €5,690 | €5,126 | -€564 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €17,013 | €17,144 | +€131 | +0.8% |
| Income taxes | 67/77 | €3,545 | €4,159 | +€613 | +17.3% |
| Profit (loss) for the period | 9904 | €13,468 | €12,985 | -€482 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,468 | €12,985 | -€482 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.